Published on 27 Jul 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- is “Kyoto” creating new kinds of “property”?
- “carbon sinks” - leases or conveyances?
- what duty consequences arise from trading in “carbon rights”?
- NSW Greenhouse Gas Abatement Certi?cates
- renewable energy certi?cates - how are they taxed?
- problems of valuation.
Amrit Macintyre FTIA is a Partner at Baker and McKenzie in Sydney. He practices in indirect taxes, including GST and stamp duty. He was admitted to practice in 1988. He is the co-author of the CCH GST Guide loose-leaf service and the CCH Stamp Duty loose-leaf services. He is also the co-author of “GST and the Financial Markets”. He sits on the Taxation Institute Climate Change ubcommittee
Current at 28 May 2008 Current at 26 June 2008
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